Firstly in 2016, Scott Morrison took what was a pretty easy win on company tax cuts for small businesses and turned it into a fight on the ALP’s terms by including an unfunded and uncosted but clearly expensive proposal for tax cuts to begin eight years later for companies with a turnover above $1bn.
It allowed the ALP to turn the tax debate into one about equality and fairness, and those large business tax cuts remain stuck in the Senate.
This time around we have a series of income tax cuts — the first of which are an easy sell for low- and middle-income earners — but which Morrison has yet again combined with an unfunded and uncosted but clearly expensive proposal to begin in seven years that would see people earning between $41,000 and $200,000 paying the same marginal tax rate.
In a stroke it once again allowed the ALP to shift the tax debate onto its favoured turf of equality and fairness and immediately made it more difficult to get the legislation passed through the Senate.
Is anyone actually advising the government?